Flash Fiscal | The Executive Branch and the DGII respectively submit draft regulations and issue a new General Rule, including measures related to the implementation of Law No. 30-26

The Executive Branch and the DGII recently submitted for public consultation several draft regulations, including initiatives related to the implementation of Law No. 30-26 on pro-economic growth measures, tax simplification, and mitigation of the international crisis (“Law No. 30-26”). Likewise, the DGII issued a new General Rule concerning temporary license plates and transfer plates for motor vehicles and trailers.

The following draft regulations are currently under public consultation:

• Draft of the “Regulation on the Simplified Taxation Regime ('RST')”, which includes both the income-based and purchase-based RST modalities, available to taxpayers with annual income of up to DOP 15 million, in the case of individuals and agricultural producers, and up to DOP 30 million for legal entities, as well as taxpayers with annual purchases and imports of up to DOP 60 million. In addition, the proposal regulates the conditions for entry, continued participation and exclusion from the regime, and establishes simplified mechanisms for determining Income Tax (“IT”) and the Tax on the Transfer of Industrialized Goods and Services (“ITBIS”), including differentiated effective tax rates depending on the applicable modality and type of taxpayer. The public consultation period will remain open until November 25, 2026. Interested parties may access the draft through the following link: Legal Consultancy of the Executive Branch | RST Draft Regulation

• Draft of the “Decree Amending Regulation No. 1-18 on the Application of the Selective Consumption Tax ('ISC') of the Dominican Republic Tax Code”, which develops the rules for determining the tax base and the Suggested Retail Price (“PVP”), expressly incorporates electronic cigarettes, vaping devices and related consumables into the regime, establishes provisions regarding the treatment of life insurance and the reimbursement of ISC paid on ethyl alcohol used in the manufacture of pharmaceutical products, and updates certain requirements applicable to the registration, licensing and oversight of manufacturers, producers and importers of products subject to the tax. The public consultation period will remain open until November 25, 2026. Interested parties may access the draft through the following link: Legal Consultancy of the Executive Branch | ISC Draft Regulation

• Draft of the “General Rule on the Deduction of Educational Expenses for Individual Income Tax Purposes”, through which the DGII updates the regime applicable to the deduction of educational expenses in accordance with the amendments introduced by Law No. 30-26, establishes new deduction thresholds, incorporates special provisions for taxpayers with dependents with disabilities or neurodevelopmental conditions, and develops the requirements and procedures applicable to access the benefit. The public consultation period will remain open until December 8, 2026. Interested parties may access the public forum made available by the DGII through the following link: DGII | Draft General Rule on the Deduction of Educational Expenses for Individual Income Tax Purposes

Additionally, the following General Rule concerning temporary license plates and transfer plates for motor vehicles and trailers was recently issued:

• General Rule No. 03-2026, amending General Rule No. 11-2021, which establishes the characteristics, issuance procedures and use of temporary license plates and transfer plates for motor vehicles and trailers, through which the DGII incorporates motorcycles into the temporary license plate regime, revises various aspects related to the issuance and use of temporary and transfer plates, and establishes a transitional period for the regularization of certain motorcycles previously sold. The rule became effective upon publication and may be accessed through the following link: General Rule No. 03-2026

Finally, KPMG confirms its interest in assisting taxpayers in analyzing these measures and assessing their potential implications for your operations.